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- Title
A APLICAÇÃO DO PRINCÍPIO DA AUTOTUTELA NOS ATOS ADMINISTRATIVOS COM ÊNFASE NO LANÇAMENTO TRIBUTÁRIO.
- Authors
MARLETE JANKOVSKI, SANDRA; NICHELE MACIEI, DEMÉTRIUS
- Abstract
The decisions made within the scope of the tax administrative process are acts linked to jurisdictional content and constitute, as a rule, the definitive solution to the dispute between the tax authorities and the taxpayer. Thus, once the administrative process is closed, with or without the presentation of an objection by the taxpayer, the public administration understands that the final and unappealable decision has taken place and the tax assessment becomes definitive and enforceable. The question that arises is to what extent can the tax authorities demand a tax and enforce its collection when it is tainted by illegality? Thus, the present work discusses the power (duty) that the public administration ha to review its acts when they are vitiated, with an emphasis on tax assessment. The tax assessment by an administrative act bound and covered by conditions and requirements involves the application of the Self-Testutela Principle in its fullness both ex officio and by provocation, and must be annulled or modified at any time, if favorable to the taxpayer. The methodology used is descriptive research with a qualitative approach using data collection in bibliography and official documents to reach the end. The conclusion is that the public administration commits a serious failure when compelled to exercise Self-Tutela and failing to exercise it can prevent vicious acts from becoming effective through control.
- Subjects
TAX assessment; PUBLIC administration; TAX collection; ADMINISTRATIVE acts; ACT Assessment
- Publication
Relações Internacionais no Mundo, 2022, Vol 3, Issue 36, p220
- ISSN
1518-9368
- Publication type
Article